A Recap of What Has Happened: During the earlier part of the decade (2001 – 2006) small businesses found there business environment easily managed. Revenues simply increased by 10% or more every year. Most small business owners are highly skilled in leadership, management, have a sale’s personality and\or a technical skill. These skill sets are a good fit for and can accelerate revenues increases in times which growth occurs.
Small businesses saw a sales increase on the income statement and debt increase on the balance sheet. Generally speaking, small businesses became focused on growth (only revenue growth) and overlooked other accounting metrics. The growth decisions made by small business owners omitted the risks of the overall financial position of the company. A result for small businesses was an expansion of their production capabilities. Companies over expanded their production capabilities through purchasing fixed assets (vehicles, equipment, furniture, etc) through debt obligations. Some businesses made these purchases by being enticed by tax benefits. The tax benefits were paid by debt, which means they received a deduction in the year they made the purchase, but did the cash outflow was over the next several years. This would later come back to haunt small businesses by having cash outflow without an offsetting tax deduction (i.e. paying off debt is not tax deductible).
Small business owners general choose to become a “flow through” entity for taxes (s-corporations and partnership). These entities, generally speaking, do not tax equity distributions (i.e. dividends). The small business owners used the tax regulations to exhaust all capital in their company. This worked efficiently during times when the small business owner could fuel growth through debt. With this no longer the case and small businesses are no longer able to depend on financial institutions for borrowing, small businesses will need to fuel their own growth through their own equity. This means owners will have to sacrifice by leaving monies inside the company (no taking equity distributions).
Overall, from 2002 through 2006 (perhaps even into 2008) being a business owner was fundamentally effortless. Risk was factored out of the equation. Group think began sneaked in. Group think is when no one disagrees or is ostracized for disagreeing. Realists were considered pessimists in the sea of optimists. The realist would be proven the victor, but there would be no celebration.
A Forecast Of & A Solution For The Future: The business environment has changed and will continue to be challenging for several years according to several economists and articles in Barron’s. The business model of the past (easy revenue growth, lots of debt and little equity) no longer matches the current environment. Small businesses have had their revenues cut by up to 30% (if not more) and have had financial institutions not renew and\or call loans. Small businesses will need to reposition their balance sheet to include high current asset balances (especially cash), reduce debts and increase their equity as well as rethink their strategy.
Small business owners need to immediately meet with their board of directors’ and\or advisors (or create a board) to begin to develop a new business model. The new business model will need to help reposition their company’s financial and business position to be able to survive the next several years. Small businesses must become more innovative and efficient so make sure the board participants have the ability to be creative and the environment to speak freely (in order to tell you what you need to hear, not what you want to hear). Speaking of what you may not want to hear, a lot of sacrifice and longer hours may be warranted in the new business model.